An integrated circuit may be formed by replacing polycrystalline silicon in gates of metal oxide semiconductor (MOS) transistors with metal, a process commonly referred to as replacement gate. It may be desirable to form a resistor of polycrystalline silicon, commonly referred to as polysilicon, in an integrated circuit formed with a replacement gate process. Forming the polysilicon resistor must maintain polysilicon in the resistor area while replacing the polysilicon in the MOS transistor gates. Integrating the polysilicon resistor into the integrated circuit fabrication sequence to provide a desired range of sheet resistance without unduly increasing cost and complexity of the fabrication sequence may be problematic.